VAT and payroll tax

The deadline for applying for a refund is 30 September the year after you have bought the goods or services. This means, for example, that the deadline for applying for a refund for purchases made during 2018 was missed on 30 September 2019.

Apply for a refund of VAT paid abroad.

Read more about how to apply for a refund of VAT paid abroad.

Examples of purchases that are typically eligible for VAT refunds:

• passenger transport

• fuel

• hotel accommodation

• restaurant visits

• access to trade fairs

The rules of the relevant EU country determine whether you can receive a refund. For the rules of the individual EU countries, see the EU’s website.

If the supplier has charged VAT by mistake, you must contact the supplier.

Read more about the conditions for applying for a refund of VAT paid abroad.

Please see our  Danish-language legal guide for further legal information.

Danish businesses that want to apply for a VAT refund from a country outside the EU often need to send a form to the tax authorities in the country, they are seeking the refund from.

Please contact the country’s embassy in Denmark for this form.

Please see our  Danish-language legal guide for further legal information.

If your business has a partial right to deduct VAT in Denmark, you are only entitled to a partial VAT refund. You must therefore state last year’s deduction rate in your application for a VAT refund.

For example, if the deduction rate is 80%, enter 80 in the 'Pro rata-sats' (Pro rata rate) field in your application. If the deduction rate is changed, you must change the pro rata rate.

The pro rata rate must also be applied if the purchase only entitles you to a limited deduction according to the other EU country’s rules. As a Danish business, you should apply the Danish rules to calculate the deduction rate. 

Read more about Refund of VAT paid abroad.

Please see our  Danish-language legal guide for further legal information.

You must apply for a VAT refund under 'Momsrefusion' (VAT refunds) in E-tax for businesses.

Read more about the VAT refund application process under Applying for a refund of VAT paid abroad.

When you have applied for a VAT refund, we will forward your application to the authorities in the relevant EU country for processing.

Please see our Danish-language legal guide for further legal information.

You can also have others to apply for a VAT refund on behalf of your business. However, not all EU countries accept powers of attorney issued to another person than the applicant to obtain a VAT refund.

Read more about the VAT refund application process under Applying for a refund of VAT paid abroad.

Please see our Danish-language legal guide for further legal information.

Some EU countries require that you attach invoices for your purchases. If you need to attach invoices, this will appear from the self-service system E-tax for businesses (TastSelv Erhverv) when you apply for a VAT refund.

Please see our Danish-language legal guide for further legal information.

The refund will always be transferred directly to your account from the authorities in the relevant EU country.

Please see our Danish-language legal guide for further legal information.

If you have questions about your application after it has been submitted, you must contact the tax authorities in the country from which you are applying for a VAT refund. Find the address on the Vat Refund Contact Points (www.ec.europa.eu) page. Please state the reference number of your application.

Please see our Danish-language legal guide for further legal information.

You may risk that your application for a VAT refund in another EU country is either rejected or only partially approved. The reply you receive to your application may contain a number of codes explaining the reason for the rejection in the other country.

Read more about application rejection codes under VAT refund rules.

Please see our Danish-language legal guide for further legal information.